a limited partnerships for the year ended 12 31 99

... States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, ... procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements taken as a whole. The statistical ... estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit and the report of the other auditors provide a reasonable basis for our opinions....

Ngày tải lên: 19/06/2014, 11:20

... this narrative discussion and analysis of the fmancial activities of the City for the calendar year ended December 31, 2008 The City's financial performance is discussed and analyzed within the ... liability increases are attributed to accrued holidays payable for police totaling $58,415, an increase of $51,877 in accrued sick and vacation payable for police, and an increase of approximately ... $141,229 for the Veteran's Memorial Plaza, an additional $40,000 for Round-a-Bout Traffic Signalization, an additional $11,868 for School Resource Officers, and an additional $8,643 for Municipal Court...

Ngày tải lên: 19/06/2014, 11:20

... collected for several months after the government's fiscal year end, they are not considered available revenues and are deferred in the The notes to the financial statements are an integral part of ... This comparison indicates that the City is replacing its assets at approximately the same rate as they are depreciating, which is a positive indicator Please note the fact that infrastructure ... from amounts reported in the Balance Sheet of Governmental Funds due to the following: Capital Assets Capital assets used in governmental activities are not financial resources and, therefore, are...

Ngày tải lên: 19/06/2014, 11:20

... $5,000 Capital assets are valued at historical costs or estimated historical cost if actual cost is not available Donated capital assets are valued at their fair market value at the date of donation ... encumbrances at year-end Revenues are reported on a GAAP basis Budgetary control is maintained at the department level Department heads, with the approval of the city manager, may transfer appropriations ... phase of capital assets is included as part of the capitalized value of the assets constructed, if material The costs of normal maintenance and repairs that do not add to the value of the asset...

Ngày tải lên: 19/06/2014, 11:20

... recent actuarial valuation date, is as follows: Actuarial UAAL as Actuarial Accrued Unfunded a Percentage Actuarial Value of Liability (AAL) AAL Funded Covered of Covered Valuation Assets Entry Age ... (CONTINUED) AdditionalInformation Additional information as of the latest actuarial valuation follows: Va1uation date Actuarial cost method Amortization method Remaining amortization period Asset valuation ... Georgia Environmental Facilities Authority, Wachovia and Caterpillar to lease assets as capital leases. As part of those arrangements, the Commission had additional amounts available to purchase additional...

Ngày tải lên: 19/06/2014, 11:20

... Increase mainly due to the growth in the City and new commercial/residential property added in the past five years. (4) Intangible and Real Estate Transfer taxes are down over the past two years as ... added to the digest. (2) Special Purpose Local Option Sales tax has increased over the years mainly due to the growth in the City and the resulting population explosion over the past five years. ... Newnan, Georgia Changes in Net Assets Last Five Calendar Years (accrual basis of accounting) 2004 2005 2006 2007 2008 General Revenue and Other Changes in Net Assets Governmental Activities: Taxes:...

Ngày tải lên: 19/06/2014, 11:20

... provide a narrative introduction, ove~view and analysis to accompany the basic financial statements in the form of a Management Discussion and -Analysis (MDkA) The District's MD&A can be found ... budgetary records are maintained on a basis other than GAAP For financial reporting purposes, the accounting records are converted to a modified accrual basis for all governmental funds and the accrual ... District was awarded $891,312 from the State of Ohio's Clean Ohio Conservation Program for a land acquisition and habitat restoration project This funding was leveraged with a portion of the Park District's...

Ngày tải lên: 19/06/2014, 19:20

... of the United States Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement An audit ... combining and individual nonrnajor fund financial statements, supplementary information, and statistical section are presented for purposes of additional analysis and are not a required part of the basic ... made by management, as well as evaluating the overall financial statement presentation We believe that I our audit provides a reasonable basis for our opinion I In our opinion, the financial...

Ngày tải lên: 19/06/2014, 19:20

... District's capital assets, net of accumulated depreciation for fiscal years 2009 and 2008. For more detailed information, see capital asset activity information in notes 1 and 7 to the ... 300 Greater Cincinnati companies are also owned by foreign companies from Japan, England, Western Europe and Canada. Foreign trade zone status is also available in Greater Cincinnati to assist ... area. The metropolitan area is a growing center for international business, with over 1,000 companies engaged in international trade. Metropolitan area companies generate sales of approximately...

Ngày tải lên: 19/06/2014, 19:20

... on capital lease Payments for capital assets Disposal of capital assets Net Cash Used in Capital and Related Financing Activities Increase (Decrease) in Cash and Cash Equivalents Cash and Cash ... Listed below are the names and locations of the parks, nature preserves and greenspace areas owned and/or managed by the Park District Parks and Nature Preserves Managed by Hamilton County Park District ... requiring cash for operating activities: Depreciation Transfers of fixed assets Changes in Assets and Liabilities Inventories Accounts payable Accrued salaries payable Interfimd payables Due other...

Ngày tải lên: 19/06/2014, 19:20

... Supply RoadsPavernent 30 years 7 years 5 years 7 years 20 years 20 years Parking Trails Sewers Dams Bridges Playgrounds 1 0 years 20 years 20 years 30 years 30 years 15 years This is trial version ... vehicles, and infrastructure owned by the Park District These are stated at historical or estimated historical cost Donated assets are stated at estimated market value at the time of donation All capital ... of the total hours they work No vacation time is earned while an employee is on an unpaid leave of absence or an unpaid military leave Vacation time may be accumulated to a maximum of that earned...

Ngày tải lên: 19/06/2014, 19:20

... fund balances are available for appropriations. A~~rouriations - A temporary appropriation measure to control cash disbursements may be passed on or about January 1 of each year for the period ... period January 1 to March 3 1. An annual appropriation measure must be passed by April 1 of each year for the period January 1 to December 31. The appropriation measure may be amended ... reserve that portion of the applicable appropriation and to determine and maintain legal compliance. At the close of each fiscal year, the unencumbered balance of each appropriation reverts to the...

Ngày tải lên: 19/06/2014, 19:20

... General of the United States Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement An audit ... relation to the basic financial statements taken as a whole Although the combining statements are presented for purposes of additional analysis and are not a required part of the basic financial ... United States of America Management's discussion and analysis and budgetary comparison information on pages 5 through 12 and 58 and 59, is not a required part of the basic financial statements...

Ngày tải lên: 20/06/2014, 02:20

... District For the Fiscal Year Ended August 31, 2009 12 The District has copiers under capital leases Interest rates for the leases are 10.5% and all are 48 or 60 month leases At year-end, the District ... vehicles The District's fiscal year 2010 has plans for major capital asset expenditures More detailed information about the District's capital assets is presented in Note IV-F to the financial statements ... decrease as the final 2009 budget of $8.7 million Property taxes (up due to an increase in assessed valuation) account for part of the increase in available revenue ADA is up which also accounts for...

Ngày tải lên: 20/06/2014, 02:20

... received, are reported as debt service expenditures Compensated Absences Vacations are to be taken within the same year they are earned, and any unused days at the end of the year are forfeited Therefore, ... recorded at estimated fair market value at the date of donation The costs of normal maintenance and repairs that not add to the value of the asset or materially extend assets lives are not capitalized ... and it has the authority to make decisions, appoint administrators and managers, and significantly influence operations It also has the primary accountability for fiscal matters Therefore, the District...

Ngày tải lên: 20/06/2014, 02:20

... CAPITAL ASSET ACTIVITY Capital asset activity for the District for the year ended August 31, 2009, was as follows: Primary Government Balance Balance 9/1/08 Addition Deletions 8/31/09 Land ... Budgeted amounts are as amended by the Board All budget appropriations lapse at year-end A reconciliation of fund balances for both appropriated budget and nonappropriated budget special revenue ... approval As required by law, such amendments are made before the fact, are reflected in the official minutes of the Board, and are not made after fiscal year end Because the District has a policy...

Ngày tải lên: 20/06/2014, 02:20